The department said the study on making Ireland a hub for intellectual property is "ongoing" and could not say when, or even if, it would be published.

Consultancy giant Deloitte was tasked in 2012 with carrying out the report, entitled 'Making Ireland an International Centre for Intellectual Property'.

The cost of the study was €102,872.62, according to a recent Dail reply from Minister Richard Bruton.

A spokeswoman for the department told the Irish Independent that the study has fed into policy development over recent years, including as part of the recently-published Innovation 2020 strategy.

"Next steps in this regard are currently being considered, and we will revert with an update shortly," she added.

However, the department could not say if or when the study would be published. And no specific mention is made of the study in the Innovation 2020 report.

A spokeswoman for Deloitte declined to comment, stating it does not discuss client matters.

In November 2013, in a Dáil reply, Minister Bruton made reference to the study and said it was commissioned to examine what structures and policies could be developed to make Ireland a "world centre for managing and trading in intellectual property."

He said the objectives of the study were to identify and describe the emerging global trends in intellectual property portfolio management, and to identify options and models that Ireland could use. At that stage, he said his officials were considering the study.

It comes just days after it emerged that Minister Bruton's department had also spent €177,545 on a report by legal firm Mazars, but its contents are unable to be disclosed at this point as it is part of evidence in a criminal prosecution being undertaken by the Director of Public Prosecutions (DPP). The department also paid Capita Business Services €9,809 to review allegations made against Enterprise Ireland (EI).